Effective dates for UK standards

Identifies which new FRSs and amendments to existing UK standards come into force for different time periods, linked to the ICAEW Financial Reporting Faculty’s standards tracker.

Annual periods beginning on / after 1 January 2019

FRS 100 Application of Financial Reporting Requirements (March 2018)
FRS 101 Reduced Disclosure Framework (March 2018)
FRS 102 The Financial Reporting Standard (March 2018)
FRS 103 Insurance Contracts (March 2018)
FRS 104 Interim Financial Reporting (March 2018)

Annual periods beginning on / after 1 January 2018

July 2016 amendments to FRS 101
Amendments to FRS 101 and FRS 102 Notification of shareholders

Annual periods beginning on / after 1 January 2017

Amendments to FRS 102- Fair value hierarchy disclosures (September 2015)

Annual periods beginning on / after 1 January 2016

FRS 100 Application of Financial Reporting Requirements (September 2015)
FRS 101 Reduced Disclosure Framework (September 2015)
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (September 2015)
Amendments to FRS 103 – Solvency II (May 2016)
FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime (July 2015)
Amendments to FRS 105 - Limited Liability Partnerships and Qualifying Partnerships (May 2016)

Annual periods beginning on / after 1 January 2015

FRS 100 Application of Financial Reporting Requirements (November 2012)
FRS 101 Reduced Disclosure Framework (August 2014)
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (August 2014)
FRS 103 Insurance Contracts (March 2014)
FRS 104 Interim Financial Reporting (March 2015)